Only 60 bottles of the Diamond Jubileescotch, made by Johnnie Walker distiller Diageo, have been produced for sale, and are being offered to known collectors of rare and expensive whiskies.

Another single bottle will be given to the Queen.

The whisky is a blend of grain and malt whiskies all dating from 1952, and finished in casks made of oak from the Queen's Sandringham estate.

In case you don't have £100,000 to spare and are wondering what it tastes like, the master blender for all Johnnie Walker whiskies, Jim Beveridge, said he is "surprised and delighted" by the way the Jubilee whisky has turned out.

"With as whisky as old as 60 years, sometimes it can be a bit crusty and the flavours can be a bit subdued. But this one is very vibrant," he said. "It has a fresh fruity flavour, and a finish which is smoky and also has an exotic fruit taste."

He added Diageo has plenty of whisky stocks dating back 50 years, but for anything older than that there are far fewer to choose from.

1952 was "an intersting year" for distillers, as the whisky industry started to get back on its feet after the Second World War, said Mr Beveridge.

The whisky will be bottled today, in Baccarat crystal decanters, at the Royal Lochnagar Distillery on the edges of the Queen's Balmoral estate.

David Gates, the head of Diageo's whisky business, said the company originally planned to offer the Diamond Jubilee whisky to wealthy afficionados in Asia Pacific and Latin America, but has now had requests from the US and Europe as well.

All profits from the sale of the bottles will go to the Queen Elizabeth Scholarship Trust (QEST).